FERMACA YAQUI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FERMACA YAQUI
Largest movements
- Financial fixed assets -€20.0m
down €20.0m (-99.4%), from €20.1m to €123,263
- Contributions -€20.6m
down €20.6m (-85.0%), from €24.2m to €3.6m
- Profit (loss) carried forward +€733,950
up €733,950 (+17.8%), from -€4.1m to -€3.4m
- Gross operating margin -€14,580
down €14,580 (-56.1%), from -€25,996 to -€40,576
- Other operating charges +€957
new in 2014: €957
- Taxes +€701
up €701 (+36,900%), from €2 to €703
From the 2013 result to the 2014 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,131,802 | €279,756 | -€19.9m | -98.6% |
| Fixed assets | 21/28 | €20,126,934 | €123,263 | -€20.0m | -99.4% |
| Financial fixed assets | 28 | €20,126,934 | €123,263 | -€20.0m | -99.4% |
| Current assets | 29/58 | €4,867 | €156,493 | +€151,626 | +3,115% |
| Amounts receivable within one year | 40/41 | €858 | €137,922 | +€137,064 | +15,975% |
| Other amounts receivable | 41 | - | €137,922 | +€137,922 | |
| Cash at bank and in hand | 54/58 | €4,002 | €15,048 | +€11,046 | +276% |
| Deferred charges and accrued income | 490/1 | - | €3,523 | +€3,523 | |
| Total equity and liabilities | 10/49 | €20,131,802 | €279,756 | -€19.9m | -98.6% |
| Equity | 10/15 | €20,116,927 | €261,637 | -€19.9m | -98.7% |
| Contributions | 10/11 | €24,229,158 | €3,639,918 | -€20.6m | -85.0% |
| Capital | 10 | - | €3,639,918 | +€3.6m | |
| Issued capital | 100 | - | €3,813,173 | +€3.8m | |
| Uncalled capital | 101 | - | €173,255 | +€173,255 | |
| Contributions outside capital | 11 | - | €103 | +€103 | |
| Profit (loss) carried forward | 14 | -€4,112,334 | -€3,378,384 | +€733,950 | +17.8% |
| Amounts payable | 17/49 | €14,874 | €18,119 | +€3,245 | +21.8% |
| Amounts payable within one year | 42/48 | €14,854 | €18,119 | +€3,265 | +22.0% |
| Trade debts | 44 | €7,386 | €1,952 | -€5,434 | -73.6% |
| Suppliers | 440/4 | - | €1,952 | +€1,952 | |
| Taxes, remuneration and social security | 45 | - | €699 | +€699 | |
| Taxes | 450/3 | - | €699 | +€699 | |
| Other amounts payable | 47/48 | - | €15,468 | +€15,468 | |
| Other operating charges | 640/8 | - | €957 | +€957 | |
| Gross operating margin | 9900 | -€25,996 | -€40,576 | -€14,580 | -56.1% |
| Operating profit (loss) | 9901 | -€26,953 | -€41,533 | -€14,580 | -54.1% |
| Recurring financial income | 75 | €8 | €106,047 | +€106,039 | +1,398,937% |
| Recurring financial charges | 65 | €512,967 | €41 | -€512,926 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,934,133 | €734,653 | +€2.7m | |
| Income taxes | 67/77 | €2 | €703 | +€701 | +36,900% |
| Profit (loss) for the period | 9904 | -€1,934,135 | €733,950 | +€2.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,934,135 | €733,950 | +€2.7m |
Source: filed annual accounts (NBB), financial years ended 31 December 2013 and 31 December 2014. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.